Transcription of Introduction to Health care accounting and financial ...
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Introduction to Health care accounting and financial ...
Jones & Bartlett Learning, LLC. NOT FOR SALE OR DISTRIBUTION. Chapter 1. Introduction to Health care accounting and financial management Do I Really Need to It is clear that not everyone will become the Understand Account- chief financial officer, but everyone is mak- ing to Be an Effective ing financial decisions and needs to be able Health care Manager? to communicate effectively with financial managers. Today's Health care system, with its many types of Health care organizations, is extremely complex. The science of Health care , the What Is financial management ? physical maintenance of facilities, and the interactions and human behaviors within the This book focuses on Health care account- organizations are complex, as are the finan- ing and finance (Figure 1-1). accounting is a cial and accounting requirements. The com- system for providing financial information.
2 Accounting Fundamentals for Health Care Management The financial accounting aspect of account- ing is a formalized system designed to record the financial history of the health care orga-
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